问题已解决
進(jìn)項(xiàng)稅額和銷(xiāo)項(xiàng)稅額有什么區(qū)別
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你好
進(jìn)項(xiàng)稅額,是針對(duì)購(gòu)進(jìn)的業(yè)務(wù)
銷(xiāo)項(xiàng)稅額,是針對(duì)取得的收入形成的銷(xiāo)項(xiàng)稅額??
2022 04/01 15:58
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2022 04/01 15:58
哪個(gè)是可以抵消的 具體是財(cái)務(wù)處理是怎么進(jìn)行的
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2022 04/01 16:02
你好,進(jìn)項(xiàng)可以抵扣銷(xiāo)項(xiàng)稅額
如果是銷(xiāo)項(xiàng)大于進(jìn)項(xiàng),結(jié)轉(zhuǎn)的分錄是
借:應(yīng)交稅費(fèi)—應(yīng)交增值稅(銷(xiāo)項(xiàng)稅額),
貸:應(yīng)交稅費(fèi)—應(yīng)交增值稅(進(jìn)項(xiàng)稅額),
應(yīng)交稅費(fèi)—應(yīng)交增值稅(轉(zhuǎn)出未交增值稅)
借:應(yīng)交稅費(fèi)—應(yīng)交增值稅(轉(zhuǎn)出未交增值稅),
貸:應(yīng)交稅費(fèi)—未交增值稅
繳納的分錄是
借:應(yīng)交稅費(fèi)—未交增值稅
貸:銀行存款
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